Analisis Laporan Keuangan Syari'ah Dan Keuangan Konvensional (Studi Kasus Bank Syari'ah Indonesia Dan Bank Rakyat Indonesia)

Abstract

This study analyzes the financial performance differences between Islamic banking and conventional banking in Indonesia by comparing Bank Syariah Indonesia (BSI) and Bank Mandiri over the 2021–2025 period. Using a descriptive–comparative quantitative method, this research evaluates key financial ratios such as ROA, ROE, BOPO, and FDR/LDR to identify structural distinctions in profitability, efficiency, and liquidity. The results show that Bank Mandiri demonstrates stronger profitability and better operational efficiency, supported by the stability of interest–based income. Conversely, Bank Syariah Indonesia exhibits higher FDR, indicating more aggressive financing expansion but also greater liquidity risk. Moreover, differences in revenue recognition profit-sharing for BSI and interest income for Bank Mandiri produce unique patterns in financial reporting and income stability. These findings confirm earlier studies which argue that Islamic banks face higher operational costs due to compliance requirements but maintain strong asset-based financing characteristics. The study concludes that the inherent differences in operational principles significantly influence the financial performance of both banks.